Enforcement Rules of the Act Governing Relations with Hong Kong and Macau Article 34

Fund from Hong Kong or Macau as referred to in Article 34 of the Act shall mean:1. Inbound funds remitted, brought or delivered to the Taiwan Area from Hong Kong or Macau.2. Outbound funds remitted, brought or delivered to Hong Kong or Macau from the Taiwan Area.3. Fund flowing into or out of the Taiwan Area and not included in the preceding two Subparagraphs that, according to data on the flow of such funds, appear to be the funds of any residents, juristic person, organization or other institutions of Hong Kong or Macau.
中文原文 香港澳門關係條例施行細則第34條
本條例第三十四條所稱香港或澳門資金係指:
一、自香港、澳門匯入、攜入或寄達臺灣地區之資金。
二、自臺灣地區匯往、攜往或寄往香港、澳門之資金。
三、前二款以外進出臺灣地區之資金,依其進出資料顯已表明係屬香港、澳門居民、法人、團體或其他機構者。

English translation for reference only; the Chinese text prevails. Not legal advice.